The Buenos Aires administration is betting on an active and efficient state that supports economic recovery and sustains public investment. The 2026 Tax Bill, along with the budget and borrowing request, will be debated in the coming weeks in the provincial legislature, where the ruling party will seek the necessary support for its approval before the end of the legislative year. With measures aimed at easing the tax burden on middle sectors, sustaining production, and reinforcing equity, the Province seeks to send a clear message: more tax justice to ensure inclusive and sustainable growth. During the presentation of the Budget, Tax Bill, and borrowing projects in the Buenos Aires Legislature, the head of the Buenos Aires Province Revenue Agency (ARBA), Cristian Girard, stated that the goal is to consolidate an 'active state.' Girard emphasized that the new 2026 Tax Bill is part of a broader provincial government strategy to build an active state capable of intervening to improve living conditions, expand rights, and strengthen a more equitable society. According to his explanation, the proposal deepens the progressivity of the tax system, protects middle and productive sectors, and maintains a tax policy aligned with production and employment. A 'real relief' on the Real Estate Tax In his presentation, Girard specified that the law maintains the current structure of the Urban and Rural Real Estate Tax, with no changes in tables or rates, which represents an effective reduction in the tax burden on all properties. 'It does not include additional installments or increases in the Real Estate Tax, which means concrete relief for families and the rural sector,' he stated. The official stressed that this measure seeks to offer predictability in a scenario where purchasing power is strained, and productive sectors need stability to plan the next agricultural campaign. Reduction of the Automobile Patent: three out of four Buenos Aires residents will pay less One of the most celebrated points of the project is the nominal reduction of the Automobile Patent, a measure that will benefit three out of four taxpayers. 'Three out of four Buenos Aires residents will pay less than under the 2024 Tax Law,' Girard maintained. With this decision, the provincial administration seeks to restore tax equity, avoid unjustified jumps in rates, and protect middle sectors from the rising cost of the vehicle fleet. According to Girard, 'this measure restores equity, protects the middle sectors, and prevents tax pressure from falling disproportionately on them.' Continuation of relief policies for SMEs and middle sectors Regarding the Income Tax (Ingresos Brutos), Girard noted that the new scheme maintains the productive orientation and fiscal relief policies applied in recent years. The proposal combines administrative simplification and 'intelligent auditing' with a focus on sectors with the greatest capacity to contribute. 'We continue to strengthen progressivity and modernize tax administration, with digital tools that allow for more efficient revenue collection without stifling production or consumption,' he stated. From ARBA, they maintain that this approach helps maintain a fairer tax structure, where SMEs, workers, and local producers do not bear the main weight of sustaining the state. A progressive and productive law The 2026 Tax Bill thus consolidates a progressive taxation scheme, where those with greater assets and economic capacity contribute proportionally more, while easing the pressure on middle and lower sectors. 'The objective is clear: in the province of Buenos Aires, those who have the most should pay more, so that all of us can live better,' Girard summarized during his address to legislators. The head of ARBA emphasized that the fiscal policy of Buenos Aires maintains coherence with the provincial government's comprehensive vision, which understands tax policy not only as a collection mechanism but as a tool for development and redistribution. Economic Context The presentation took place in a context of macroeconomic tensions and fiscal challenges for the provinces. In this way, no Buenos Aires family will face increases above inflation, and no additional installments will be included. 'The economic context is critical for the people of Buenos Aires, which is why this law engages with that reality,' highlighted the head of ARBA. Girard explained that the new table structure corrects distortions caused by the increase in vehicle values and the lack of scale updates during 2025. 'We are nominally lowering the patent for 75% of vehicle owners.'
